Introduction
The CarbonNeutral Protocol Purpose Principles Structure of The CarbonNeutral Protocol Development of The CarbonNeutral Protocol Relationship to other initiatives Acknowledgements Definition and scope Use Disclaimer Trademark and copyright About Climate Impact Partners Awards
Core Requirements
Application of a grace period Allowances for small and medium enterprises (SMEs)
Foundation: Governance Step 1: Define Step 2: Measure Step 3: Target Step 4: Reduce Step 5: Inform
Technical Specifications and Guidance
Step 1: Define
1.1 Required GHG Emissions Sources 1.2 Certification specific requirements 1.3 Corporate value chain (Scope 3) accounting and reporting 1.4 Product-type certifications 1.5 Treatment of assets rented or leased to customers of CarbonNeutral® entities
Step 2: Measure
2.1 GHG emission quantification requirements for the defined subject 2.2 GHG Emissions Assessments 2.3 Requirements for measurement of the organizational carbon footprint 2.4 Quality assurance and verification 2.5 Energy use (gas and electricity) 2.6 Aviation 2.7 How to report GHG emissions from carbon neutral services within a corporate GHG inventory 2.8 Using environmental product declarations (EPDs) for CarbonNeutral® products
Step 3: Target
3.1 Requirements for emissions reduction targets 3.2 Near-term targets 3.3 Long-term targets 3.4 Net zero targets
Step 4: Reduce
4.1 Internal abatement requirements 4.2 External compensation requirements 4.3 Recognized non-carbon accounting standards 4.4 Evaluating internal GHG reduction projects 4.5 Elaboration on additionality and baselines 4.6 The use of carbon credits generated by projects which avoid, reduce and remove GHGs 4.7 Insetting 4.8 Corresponding Adjustments (CAs)
Step 5: Inform
5.1 Required disclosures 5.2 Use of the CarbonNeutral® Certification logo 5.3 Regulations around environmental claims 5.4 Communicating CarbonNeutral® certification 5.5 Communicating 100% Renewable Electricity
Glossary of Terms
Reference Material
Attestation forms Cross-compliance Tables
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The CarbonNeutral Protocol Index

4.3 Recognized non-carbon accounting standards

The non-carbon accounting standards listed in Table 12 are those designed to complement carbon credit standards to provide measurable and independently verified assessment of the positive environmental, social, and economic benefits of carbon reduction projects (also known as “co-benefits”). These standards should be used to evaluate and communicate the co-benefits of emission reduction projects.

Table 12: Recognized Non-carbon Standards

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